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Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11D, 35B, 35B(1), 35C, 35C(2A), 35E, 35D, 35F, 35G and 35L; ;Customs Act, 1962 - Sections 124, 129, 129(1), 129A, 129B, 129B(2A), 129E, 130 and 142; ;Finance Act, 1980; ;Central Boards of Revenue Act, 1963; ;Central Excise Rules, 1944 - Rule 57CC; ;Cenvat Credit Rules, 2001 - Rule 6; ;Cenvat Credit Rules, 2002; ;Cenvat Credit Rules, 2004; ;Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 28A, 28A(1) to (5) and 28A(6); ;Central Excise Rules, 1944 - Rules 5, 18, 19, 20, 28A, 41 and 173Q; ;Constitution of India - Article 14

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

noted that Section 35F of the Central Excise Act is pari materia to Section 129E of the Customs Act. Sections 35B and 35C of the Central Excise Act are pari materia to Sections 129A and 129B respectively of … dismissing the appeals for non-compliance of the orders passed by it directing predeposit under Section 35F of the Central Excise Act, 1944 ('Central Excise Act' for short) or under 129E of the Customs Act, 1962 (in short the 'Customs

Commissioner of Central Excise Vs. Reliable Safety Glass and Shri Sand ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act - Sections 35C(2A)

Reported in : 2004(96)ECC176; 2005(179)ELT385(All)

M. Katju, J.1.This appeal has been filed under Section 35G of the Central Excise Act against the impugned order of the Customs, Excise and Service Tax Appellate Tribunal dated 27.1.2004.2. A perusal of … M. Katju, J.1.This appeal has been filed under Section 35G of the Central Excise Act against the impugned order of the Customs, Excise and Service Tax Appellate … appellant has submitted that in view of the second proviso to Section 35C(2A) of the Central Excise Act, 1944 the stay order dated 13.6.2003 stood

Truemake Ginning Machinery Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35C(2A)

Reported in : 2006(199)ELT392(Guj)

stayed in terms of the order dated 6-9-2004.3. In light of the provisions of Section 35C(2A) of the Central Excise Act, 1944 (the Act), the respondent authority addressed a communication dated 19th September, 2005 (Annexure 'D') calling upon the … aforesaid extent. Rule made absolute to the extent indicated. There shall be no order as to costs. - Sections 4(3), Proviso, 5 & 6: [M.S. Shah, D.H. Waghela & Akil Kureshi, JJ] Complaint alleging inaccuracy or deficiency

Madura Coats Private Limited Vs. the Assistant Commissioner of Central ...

Court : Chennai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Section 35F, 11BB, 87(c), Chapters 52, 54, 55, 59; Central Excise Act, 1944 - Section 35C(2A); Constitution of India - Article 226, 32, 142; Customs Tariff Act, 1975 - Section 9-C, 9-A(1); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 18 and 20

the demand for Rs.4,61,679/-, the petitioner filed Appeal No.E/559/2009 seeking waiver of pre-deposit under Section 35F of the Central Excise Act, 1985. By stay order No.31/10 dated 18.01.2010, the Tribunal was pleased to accept the petitioner's contention that it … Similarly, in respect of the demand for Rs.4,61,679/-, the petitioner filed Appeal No.E/559/2009 seeking waiver of pre-deposit under Section 35F of the Central Excise Act, 1985. By stay order No.31/10 dated 18.01.2010, the Tribunal was pleased to … the order, which is, by virtue of the second proviso to Section 35C(2A) of the Central Excise Act, 1944, as reproduced below :Provided further that

Lanco Kondapalli Power Private Ltd., a Company Incorporated Under the ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 129A and 129E; Central Excise Act, 1944 - Sections 35B(1) and 35C(2A); Constitution of India - Article 226

Reported in : 2009(162)LC181(AP); 2009(242)ELT340(AP)

to Board's Circular No. 396/29/98-CX, dated 02.06.1998 should be taken. The two provisos to Section 35C(2A) of the Central Excise Act, 1944 read as follows:Provided that where an order of stay is made in any proceeding relating to an … it, filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (for brevity, 'CESTAT'), Bangalore, under Section 129-A of the Act of 1962. The petitioner also filed a petition for stay and dispensation of the

Poly Fill Sacks Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35B(1), 35C, 35C(1) and 35C(2A); Constitution of India - Article 226

Reported in : 2005(101)ECC653; 2005(183)ELT344(Guj)

before the encashment is also sought. The petitioner had preferred an appeal in accordance with provisions of the Central Excise Act, 1944 (the Act) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) accompanied by an application for … Shah, learned advocate for the petitioner, has stated that reliance placed by the respondents on amended provisions of Section 35C(2A) of the Act with special reference to the Second Proviso is unwarranted and the impugned action is

Narang Overseas (P) Ltd. Vs. Income Tax Appellate Tribunal and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 220(6), 253(1), 253(2), 254 and 254(2A); Finance Act, 2007; Central Excise Act, 1944 - Sections 35B(1), 35C, 35C(2A); Constitution of India - Article 14; Code of Civil Procedure (CPC)

Reported in : 2008(2)BomCR853; (2007)211CTR(Bom)524; 2007(217)ELT497(Bom); 2007[8]STR117

IPCL v. CCE . On consideration of a similar language in Section 35C of the Central Excise Act the Tribunal had quoted the judgment in … it on the proviso was harmonious. The Supreme Court it is submitted has considered similar provisions under the Central Excise Act and Salt Act,1944 and has held that the Tribunal does not cease to have powers to continue the … Rebello, J.1. Rule. Considering the importance of the question heard forthwith. The question: 'Does the third proviso to Section 254(2A) of IT Act, have the effect of denuding the Tribunal of its incidental power to grant interim

B. Hima Bindu Vs. Commissioner, Customs, CE and Service Tax

Court : Andhra Pradesh

Subject : Customs

Customs Act, 1952 (prior to substitution of Chapter XV by Finance Act, 1980) and Section 35-F of the Central Excise Act (prior to its substitution by Act 25 of 2014 w.e.f. 06.08.2014). As the scope and ambit of these … right of appeal against the duty demanded or penalty levied. Although these Sections did not expressly provide for rejection of the appeal for non-deposit of … Exports Limited1. A learned Single Judge of the Calcutta High Court held that the second proviso to Section 35C(2A) postulated automatic vacation of the order of stay, if the appeal was not disposed of within a period

Deputy Commissioner of Income-tax - TDS Circle Vs. Vodafone Essar Guja ...

Court : Gujarat

Subject : Land Acquisition

tax appeals, in which the Division Bench had an occasion to consider the para materia provisions under the Central Excise Act, more particularly, section 35C(2A) of the Central Excise Act. It is vehemently submitted that as observed by the … beyond the period of 365 days in all is absolutely illegal and wholly without jurisdiction and contrary to section 254(2A) of the Income Tax Act (for short "the Act"). 3.1 It is submitted that while extending the

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

mentioned in the foot note of this order in respect of the provisions of Section 35C(2A) of the Central Excise Act, 1944 (for short ‘the Act’), whereby an order of waiver of pre-deposit of duty passed by the Tribunal … with other writ petitions mentioned in the foot note of this order in respect of the provisions of Section 35C(2A) of the Central Excise Act, 1944 (for short ‘the Act’), whereby an order of waiver of pre-deposit